The Bachelor of Science degree in Accounting seeks to provide the student with the fundamental theoretical background in bookkeeping, accounting, and auditing for pursuit of a career in some aspect of the accounting field and for professional accounting examinations. It also provides students with opportunities to develop for a strong background in business, to build skills in leadership for the accounting industry. In addition to the General Education outcomes, the student will be given the opportunity to:
- Perform the steps in the accounting cycle including adjusting entries, closing entries, and preparation of income statements and balance sheets.
- Identify the value of assets and cost allocation.
- Describe disclosure requirements and ethical standards.
- Apply basic and advanced principles of costing systems to manufacturing procedures of job order, process, and joint cost situations.
- Analyze cost factors in pricing and business behavior.
- Apply audit purpose, procedures, and evidence to audit assurance.
- Apply tax principles for determining an individual’s income tax liability.
- Identify how tax structure principles are applied for partnerships, corporations, and other taxable entities.
- Classify the appropriate accounting methods and procedures for various business concerns including stock investments, consolidated financial statements, consolidations involving minority interests, and estates and trusts.
- Distinguish accounting procedures in various situations, including bankruptcy, estate and trust accounting, and the SEC disclosure rules and regulations.
- Recognize the changing needs of financial accounting and reporting due to information technology trends, changing nature of Generally Accepted Accounting Principles, business reporting on the Internet and problems of legal jurisdiction.
- Describe the accounting methods and practices as well as the financial reporting requirements of Governmental and Not-For-Profit entities.
- Examine the principles and techniques of organizing and interpreting empirical data for the purpose of developing a thesis-driven paper.
|Course ID||Subject Area||Credits|
|Area I: General Education Requirements for the Bachelor of Science Degree|
|GS 101||Introduction to College Studies: Technology, Leadership, and Success||(5)|
|GS/SH 110||Environmental Science, Sustainability, and Health||(5)|
|EN 104||English Composition and Writing||(5)|
|EN 105||Mechanics and Research of Academic Writing||(5)|
|EN 202||Introduction to Public Speaking, Communication, and Self-Awareness||(5)|
|GS/IT 109||Technology in the Information Age||(5)|
|MA 105||Introduction to College Algebra||(5)|
|MA 205||Application of Math in Society||(5)|
|MA 210||Applied Statistics||(5)|
|PY 220||Introduction to Psychology: Development, Personality, and Motivation||(5)|
|SO 202||Introduction to Sociology: Culture and Diversity in a Global Society||(5)|
|SO 235||Local and Global Citizenship with Experiential Learning (See p. 14 for additional costs)||(5)|
|Total General Education Requirements for the Bachelor of Science Degree||(60)|
|Area II: Business Requirements|
|BE 101||Introduction to Business||(5)|
|BE 104||Introduction to Accounting||(5)|
|BE 201||Principles of Microeconomics||(5)|
|BE 202||Principles of Macroeconomics||(5)|
|BE 211||Financial Accounting||(5)|
|BE 225||Managerial Accounting||(5)|
|BE 300||Communication in Business and Report Writing||(5)|
|BE 308||Business Law||(5)|
|BE 309||Business Data Analytics||(5)|
|BS 402||Principles of Research Methodology||(5)|
|Area III: Accounting Requirements|
|BE 249||Integrated Accounting Applications||(5)|
|BE 307||Business Finance||(5)|
|BE 311||Intermediate Accounting I||(5)|
|BE 312||Intermediate Accounting II||(5)|
|BE 325||Cost Accounting||(5)|
|BE 440||Advanced Accounting||(5)|
|BE 470||Taxation Concepts||(5)|
|BE 480||Government and Not for Profit Accounting||(5)|
|BS 485||Application through Experiential Learning||(5)|
|Total Accounting Requirements||(50)|
|Area IV: Approved International Experiential Learning Course (see pg. 14 for additional costs)||(5)|
|Area V: Capstone|
|BS 490A||Undergraduate Capstone Project I||(2)|
|BS 490B||Undergraduate Capstone Project II||(3)|
|Total Credits Required for Graduation||(180)|